$3.$ BBB Corporation has five employees, each of whom earns $$250$ per day. They are paid on Fridays for work completed Monday through Friday of the same week. Near year$-$end, the five employees worked Monday, December $31,$ and Wednesday, Thursday, and Friday, January $2,3,$ and $4.$ New Year$$s Day $($January $1)$ was an unpaid holiday.

$1.$ Prepare the December $31$ year$-$end adjusting entry for wages expense.

$2.$ Record payment of the employee$$s wages on Friday, January $4.$